27 C.F.R. § 479.120
Current through May 31, 2024
Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see §479.118 ) is furnished, a claim for refund may be submitted on Form 843 (see § 479.172 ). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.
27 C.F.R. § 479.120